Child support

Parents have an obligation to support their children. This obligation applies regardless of whether the parents are married and regardless of who has custody. If the parents do not live together, the parent with whom the child does not live is still required to support the child financially.

When and how to apply to the State Administration

If the parents are unable to reach agreement on the amount of support, this decision may be taken by the State Administration which will determine the level of child support required. Parents wishing to apply to the State Administration for such a decision should submit their application online. The application form can be found here (form in Danish). If the applicant is unable to sign the form electronically (with NemID), the applicant may print and sign the form before submitting it to the State Administration.

Rates 2019

Child support consists of three parts: a set basic amount, a fixed supplement, and an additional supplement depending on the gross income of the parent concerned and the number of children.

Standard child support consists of a set basic amount and a fixed supplement.

For 2019 the total amount is DKK 1,387 per month - DKK 16,644 per year. The set basic amount is DKK 14,736 and the fixed supplement is DKK 1,908 per year. This correspond to a set basic amount of DKK 1,228 and a fixed supplement of DKK 159 per month.

Depending on the parent’s gross income and the number of children the parent is required to support, a further supplement may be added.

Guidelines for increased child support applicable in 2019 can be found in the table below.

The supplement is calculated on the basis of the set basic amount.

2019

The standard child support with a supplement of

1 child

2 children

3 children

4 children

5 children

100%

approx. DKK 510,000

approx. DKK 570,000

approx. DKK 650,000

approx. DKK 750,000

approx. DKK 890,000

200%

approx. DKK 700,000

approx. DKK 900,000

approx. DKK 1.0 million

approx. DKK 1.1 million

approx. DKK 1.2 million

300%

approx. DKK 1.3 million

approx. DKK 1.6 million

approx. DKK 1.9 million

approx. DKK 2.0 million

approx. DKK 2.2 million

Example

Parent A has two children and must pay child support for both children. Parent A has a personal gross income of DKK 750,000 per year.

For how long is child support paid?

Child support is paid until the child reaches the age of 18. If the child is in full-time education, the obligation to pay child support may, however, be extended until the child reaches the age of 24. The obligation to pay child support ceases if the parent paying support dies.

Supplementary contributions in special cases

The State Administration may also decide that the father must pay a contribution towards the cost of childbirth – a so-called birth contribution of DKK 844 (2019) – and towards supporting the mother for two months prior to and one month following the birth. For 2019, this constitutes DKK 1,470 per month. A parent may also apply for special contributions from the other parent for christening and confirmation or other special occasions.

Child support and taxation

The basic amount of DKK 14,736 for 2019 for children under the age of 18 is tax-deductible. No such option exists for support paid for children over the age of 18. If support is paid for several children, tax deductions are correspondingly increased.

Child support constitutes taxable income for the child receiving child support. The set basic amount is, however, exempt from taxation for children under 18.

Appeals

Appeals against decisions made by the State Administration on child support may be submitted to the National Social Appeals Board (Ankestyrelsen).